Chapter 64 of the GST framework covers Footwear, Gaiters And The Lik, and HSN Code 64041190 specifically identifies Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials Footwear With Outer Soles Of Rubber Or Plastics : Sports Footwear; Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like: Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials Footwear With Outer Soles Of Rubber Or Plastics : Sports Footwear; Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like: Other. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 for interstate movements. The standard unit of measurement is pa.
HSN Codes under Chapter 64 – Footwear, Gaiters And The Lik
Below are related HSN codes from Chapter 64 – Footwear, Gaiters And The Lik for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Footwear, Gaiters And The Lik... | 64011010 | Waterproof Footwear With Outer Soles And Uppers Of... | 9.00% | 9.00% | 18.00% |
| Footwear, Gaiters And The Lik... | 64011090 | Waterproof Footwear With Outer Soles And Uppers Of... | 9.00% | 9.00% | 18.00% |
| Footwear, Gaiters And The Lik... | 64019110 | Waterproof Footwear With Outer Soles And Uppers Of... | 9.00% | 9.00% | 18.00% |
| Footwear, Gaiters And The Lik... | 64019190 | Waterproof Footwear With Outer Soles And Uppers Of... | 0.09 | 0.09 | 0.18 |
| Footwear, Gaiters And The Lik... | 64019210 | Waterproof Footwear With Outer Soles And Uppers Of... | 9.00% | 9.00% | 18.00% |
| Footwear, Gaiters And The Lik... | 64019290 | Waterproof Footwear With Outer Soles And Uppers Of... | 0.09 | 0.09 | 0.18 |
| Footwear, Gaiters And The Lik... | 64019910 | Waterproof Footwear With Outer Soles And Uppers Of... | 9.00% | 9.00% | 18.00% |
| Footwear, Gaiters And The Lik... | 64019990 | Waterproof Footwear With Outer Soles And Uppers Of... | 0.09 | 0.09 | 0.18 |
| Footwear, Gaiters And The Lik... | 64021210 | Other Footwear With Outer Soles And Uppers Of Rubb... | 9.00% | 9.00% | 18.00% |
| Footwear, Gaiters And The Lik... | 64021290 | Other Footwear With Outer Soles And Uppers Of Rubb... | 0.09 | 0.09 | 0.18 |
GST Rates for HSN 64041190
Goods classified as Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials Footwear With Outer Soles Of Rubber Or Plastics : Sports Footwear; Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like: Other under HSN 64041190 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect pa as the measurement standard for Chapter 64 – Footwear, Gaiters And The Lik products.
Who Should Use HSN Code 64041190?
Any business engaged in supplying Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials Footwear With Outer Soles Of Rubber Or Plastics : Sports Footwear; Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like: Other must apply HSN 64041190 on invoices. The Footwear, Gaiters And The Lik category under Chapter 64 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Planning to trade in Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials Footwear With Outer Soles Of Rubber Or Plastics : Sports Footwear; Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like: Other? Complete GST registration to legally collect taxes on goods under HSN 64041190. Businesses importing or exporting Footwear, Gaiters And The Lik products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate application of HSN Code 64041190 for Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials Footwear With Outer Soles Of Rubber Or Plastics : Sports Footwear; Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like: Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 64 – Footwear, Gaiters And The Lik should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials Footwear With Outer Soles Of Rubber Or Plastics : Sports Footwear; Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like: Other under HSN Code 64041190 is pa. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials Footwear With Outer Soles Of Rubber Or Plastics : Sports Footwear; Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like: Other must use HSN 64041190 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 64041190 for Footwear, Gaiters And The Lik goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Footwear With Outer Soles Of Rubber, Plastics, Leather Or Composition Leather And Uppers Of Textile Materials Footwear With Outer Soles Of Rubber Or Plastics : Sports Footwear; Tennis Shoes, Basketball Shoes, Gym Shoes, Training Shoes And The Like: Other under Footwear, Gaiters And The Lik. This registration links your bank account to process foreign currency payments from overseas buyers.